What is the rationale for the requirement that only resources held for the benefit of parties other

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What is the rationale for the requirement that only resources held for the benefit of parties other than the government itself can be accounted for in a fiduciary fund?

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Government and Not-for-Profit Accounting Concepts and Practices

ISBN: 978-1119495857

8th edition

Authors: Michael H. Granof, Saleha B. Khumawala, Thad D. Calabrese, Daniel L. Smith

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